TRANSHUMANISM VERSUS THE FUTURE OF ACCOUNTING

Svetlana Mihaila (), Veronica Grosu (), Cristina Gabriela Cosmulese (), Marian Socoliuc () and Maria Bursuc ()
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Svetlana Mihaila: Academy of Economic Studies of Moldova, Republic of Moldova
Veronica Grosu: Ştefan cel Mare†University of Suceava, Romania
Cristina Gabriela Cosmulese: Stefan cel Mare University of Suceva, Romania
Marian Socoliuc: Stefan cel Mare University of Suceva, Romania
Maria Bursuc: Stefan cel Mare University of Suceva, Romania

The USV Annals of Economics and Public Administration, 2021, vol. 21, issue 1(33), 122-129

Abstract: Due to the accelerated development of technological innovations, the accounting profession is undergoing changes. Studies conducted by research offices worldwide have shown that a significant transformation of the profession is anticipated in the upcoming years. Thus, there is a tendency to develop accounting software, which provide reliable and relevant financial information, to perform in-depth analyzes, and in a timely manner to provide financial advices. There is a need for future accountants to possess both financial-accounting language and to have advanced technical skills in the field. Hence, the importance and timeliness of the topic because the concept of “transhumanism†involves the use of contemporary technological sciences by capitalizing on human existence, by improving human skills, while imposing respect for reason and science. Thus, the authors set out to shed some light on this area, given that these two concepts have been unstudied so far. The research methodology is based on the method of comparison, induction, deduction, analysis of literature and web sources, as well as international web sources that have been studied.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:scm:usvaep:v:21:y:2021:i:1(33):p:122-129

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